Professional Documents
Culture Documents
COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City, Philippines
CIRCULAR
T0
No. :
Date:
2015-002
MAR 0 9 2015
SUBJECT:
1.0 RATIONALE/PURPOSE
The Unified Accounts Code Structure (UACS), a government-wide coding
framework that provides a harmonized budgetary and accounting code classification,
took effect on January 1, 2014. This was jointly developed by the Department of
Budget and Management (DBM), Commission on Audit (COA), Department of Finance
(DOE) and Bureau of the Treasury (BTr) and was prescribed under COA-DBM-DOF Joint
Circular No. 2013 - 1 dated August 6, 2013.
The account codes in the Revised Chart of Accounts for National Government
Agencies prescribed under COA Circular No. 2013-002 dated January 30, 2013, as
amended by COA Circular No. 2014-003 dated April 15, 2014, were adopted as an
integral part of the UACS or the object codes.
COA Resolution No. 2014-003 dated14n ary 24, 2014 prescribed the adoption
of 25 Philippine Public Sector Accounting Standards (PPSASs) effective January 1,
2014. These PPSASs were based on International Public Sector Accounting Standards
(IPSASs) which were published in the 2012 Handbook of International Public Sector
Accounting Pronouncements of the International Public Sector Accounting Standards
Board. Each IPSAS provides transitional guidelines on the proper implementation of
the IPSASs.
2.0 COVERAGE
This Circular covers public sector entities, such as, the National Government
Agencies (NGAs) and Government-Owned and/or Controlled Corporations (GOCCs)
maintaining Special Accounts in the General Fund (SAGF). GOCCs not maintaining
SAGF and Local Government Units (LGUs) shall be covered by separate guidelines.
3.0 DEFINITIONS
For the purpose of this Circular, the following terms shall be construed to
mean as follows:
3.1 Entities refer to NGAs and GOCCs maintaining SAGF. These may be a group of
NGAs and GOCCs combined as a single entity (e.g. central and regional offices
including their operating units)
3.2 NGAs refers to the various units of the Government, including a department,
bureau, office and instrumentality.
s a stock or nonstock corporation,
3.3 GOCCs - refers to any agency organ
vested with functions relating to public needs whether governmental or
proprietary in nature, and owned by the Government of the Republic of the
Philippines directly or through its instrumentalities either wholly or, where
applicable as in the case of stock corporations, to the extent of at least a
majority of its outstanding capital stock.
3.4 Fund cluster refers to an accounting entity (similar to a bank account) for
recording expenditures and revenues associated with a specific activity for which
accounting records are maintained and periodic financial reports are prepared.
b.
c.
d.
e.
f.
4.2 For the purpose of preparing the Annual Financial Report (AFR) and the annual
audit reports (AARs) for CY 2014, all NGAs shall submit to the COA Auditors and
the Government Accountancy Sector (GAS), COA, the detailed financial
statements and trial balances consolidated by fund cluster as follows:
4.3 NGAs are required to upload the soft copies of the above required financial
statements at the COA website (www.coa.gov.ph)
4.4 GOCCs, such as NTA and PCA, shall submit to the COA Auditors and the
Government Accountancy Sector (GAS), COA, the trial balances and financial
statements stated in 4.2 of the SAGF as required by law, and upload the soft
copies of the same at the COA website.
4.5 The Budget and Financial Accountability
GAS, COA and Agency's COA Auditor, in addition to the financial statements and
reports stated in 4.1 and 4.2.
4.6 The NGAs, including the NTA and PCA, are likewise required to upload the BFARs
at the COA website following the deadlines prescribed in the COA-DBIVI Joint
Circular No. 2014-1 dated July 2, 2014.
4.7 The fund clusters and fund codes as prescribed in the UACS Manual per DBMCOA-DOF Joint Circular No. 2013-1, as amended by DBM-COA-DOF Joint Circular
No. 2014-1 dated November 7, 2014, shall be used.
4,8 Upon the effectivity of this Circular, the following revised forms and registries
shall be used/maintained by the NGAs, including the NTA and PCA for their SAGF,
to facilitate the monitoring of budget information and the preparation of the
budget and accounting reports,:
a.
b.
c.
d.
e.
f.
5.5 The guidelines in the submission of the financial statements and trial balances
for the preparation of the CY 2014 AFR and annual audit reports are as follows:
a. All the financial statements, except the Notes to Financial Statements, and
the trial balances shall be consolidated at the cluster level as follows:
1. Regular Agency Fund consisting of:
a.
b. Pursuant to Executive Order No. 292 series of 1987, instituting the 1987
Administrative Code, the financial statements and trial balances enumerated
in paragraph 4.1 shall be submitted to GAS, COA and the Agency's COA
Auditor on or before February 14, 2015. In addition, the printed copies of the
detailed financial statements (Annexes Al, B1 and C1) shall be submitted to
GAS, COA and electronic copies uploaded to the COA website.
5.6 The following are the revised budget forms and registries to be used/maintained
by NGAs:
a. Obligation Request and Status (Annex F)
1. This form shall be used for:
a. Regular Agency Fund,
b. Foreign Assisted Projects Fund,
c. Special Accounts - Locally Funded/Domestic Grants Fund, and
d. Special Accounts - Foreign Assisted/Foreign Grants Fund.
2. The ORS shall be prepared by the Requesting/Originating Office based on
their approved budget allocation per General Appropriations Act (GAA)
and other budget laws/authority.
3. The Funding Source Code segmented by Fund Cluster, Fund
Authorization, Major Final Output, Program/Activity/Project, and Major
Programs/Projects shall be indicated on the face of the ORS using the
UACS Object Code.
4. Section C of the ORS shall serve as a subsidiary record for obligation to be
maintained by the Budget Unit. It shall contain the amounts of obligation,
actual disbursements/payments, and balances of due and demandable
obligations and not yet due and demandable obligations.
b. Budget Utilization Request and Status (Annex G)
1. This form shall be used for:
a.
b.
c.
c.
information for CY 2013 and CY 2014 is not required. Thus, the CY 2014
financial statements shall reflect CY 2014 balances only. After CY 2014,
comparative information for the current and immediately preceding year
shall be reflected in the FS.
2.
3.
b.
Borrowing Costs (PPSAS 5). The entity shall capitalize only those borrowing
costs incurred after January 1, 2014 that meets the criteria for capitalization.
c.
d.
However, if an entity do
Apply the amendments to those leases on the basis of the facts and
circumstances existing as of January 1, 2014; and
b.
2.
3.
4.
The estimated useful life and the estimated residual value used for
Property, Plant and Equipment (PPE) shall be applied to depreciable
investment property.
Public Infrastructures
a.
b.
c.
An entity shall, in accordance with PPSAS 17, recognize the cost and
the related accumulated depreciation and impairment losses of
existing PPE which were not previously recognized due to absence of
ownership/title based on contract, memorandum of agreements and
other reasons.
b.
c.
3.
4.
The estimated useful lives of PPE prescribed under COA Circular No.
2003-007 dated December 11, 2003, as amended, shall continue to be
used until revoked/amended.
10
5.
i.
Entities are not required to change their accounting policies with respect
to the recognition and measurement of revenue from non exchange
transactions other than taxation revenue, for reporting periods beginning
on January 1, 2014 and three years thereafter.
tl
entity shall also disclose (a) which classes of revenue from non-exchange
transactions are recognized in accordance with PPSAS 23, (b) those that
have been recognized under an accounting policy that is not consistent
with the requirements of PPSAS 23, and (c) the entity's progress towards
implementation of accounting policies that are consistent with PPSAS 23.
The entity shall disclose its plan for implementing accounting policies that
are consistent with PPSAS 23 in the Notes to Financial Statements.
5. When an entity takes advantage of the transitional provisions for a
second or subsequent reporting period, details of the classes of revenue
from non-exchange transactions previously recognized on another basis
but which are now recognized in accordance with PPSAS 23 shall be
disclosed.
j. Agriculture (PPSAS 27).
1. An entity shall recognize the effect of initial recognition of the biological
assets and the produce as an adjustment to the opening balance of
"Accumulated Surplus/(Deficit)" for the period ending December 31,
2014.
k. Financial Instruments (PPSAS 28, 29 and 30).
2. An entity shall apply the transitional provisions in PPSAS 28, 29 and 30,
unless impracticable.
I. Intangible Assets (PPSAS 31)
1. An entity shall apply PPSAS 31 prospectively.
2. Where prior to January 1, 2014,
12
MENDOZA
Commissioner
Officer-in-Charge
JOS
A IA
Commiss oner
13
Annex A
(NAME OF THE ENTITY)
STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND)
AS OF DECEMBER 31, 2014
ASSETS
Current Assets
Cash and Cash Equivalents
Receivables
Inventories
Investments
Other Current Assets
Total Current Assets
Non - Current Assets
Investments
Investment Property
Property, Plant and Equipment
Biological Assets
Intangible Assets
Other Non-Current Assets
Total Non-Current Assets
Note
Amount
6
8
9
7
14
xxx
xxx
xxx
xxx
7
10
11
12
13
14
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
Total Assets
LIABILITIES
Current Liabilities
Financial Liabilities
Inter-Agency Payables
e icy
Intra-Agency Payables
Trust Liabilities
Deferred Credits/Unearned Incom
Provisions
Other Payables
19
20
21
22
23
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
24
25
26
27
Total Liabilities
NET ASSETS/EQUITY
Accumulated Surplus/(Deficit)
Total Net Assets/Equity
28
14
xxx
xxx
xxx
xxx
Annex Al
ENTITY NAME
DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND)
AS OF DECEMBER 31, 2014
Amount
ASSETS
Current Assets
Cash and Cash Equivalents
Cash on Hand
Cash - Collecting Officer
Petty Cash
Cash in Bank - Local Currency
Cash in Bank - Local Currency, Bangko Sentral Ng Pilipinas
Cash in Bank - Local Currency, Current Account
Cash in Bank - Local Currency, Savings Account
Cash in Bank - Local Currency, Time Deposits
Cash in Bank - Foreign Currency
Cash in Bank - Foreign Currency, Bangko Sentral Ng Pilipinas
Cash in Bank - Foreign Currency, Current Account
Cash in Bank - Foreign Currency, Savings Account
Cash in Bank - Foreign Currency, Time Deposits
Treasury/Agency Cash Accounts
Cash - Treasury/Agency Deposit, Regular
Cash - Treasury/Agency Deposit, Special Ac
Cash - Treasury/Agency Deposit, Trust
Cash - Modified Disbursement System (MD ) egular
Cash - Modified Disbursement System (MDS), Special Account
Cash - Modified Disbursement System (MDS), Trust
Cash - Tax Remittance Advice
Cash - Constructive Income Remittance
Cash Equivalents
Treasury Bills
Receivables
Loans and Receivable Accounts
Accounts Receivable
Allowance for Impairment - Accounts Receivable
Net Value - Accounts Receivable
Notes Receivable
Allowance for Impairment - Notes Receivable
Net Value - Notes Receivable
15
ENTITY NAME
DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND)
AS OF DECEMBER 31, 2014
XXX
Lease Receivable
Operating Lease Receivable
Allowance for Impairment - Operating Lease Receivable
Net Value - Operating Lease Receivable
Finance Lease Receivable
Allowance for Impairment - Finance Lease Receivable
Net Value - Finance Lease Receivable
Inter-Agency Receivables
Due from National Government Agencies'
Due from Government-Owned and/or Contr I
Due from Local Government Units
Due from Joint Venture
Intra-Agency Receivables
Due from Central Office
Due from Bureaus
Due from Regional Offices
Due from Operating Units
orporations
xxx
xxx
xxx
xxx
xxx
tF~
Other Receivables
Receivables - Disallowances/Charges
Due from Officers and Employees
Due from Non-Government Organizations/People's Organizations
Other Receivables
Allowance for Impairment - Other Receivables
Net Value - Other Receivables
Inventories
Inventory Held for Sale
Merchandise Inventory
16
xxx
XXX
xxx
xxx
xxx
(xxx)
xxx
ENTITY NAME
DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND)
AS OF DECEMBER 31, 2014
17
Amount
xxx
ENTITY NAME
DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND)
AS OF DECEMBER 31, 2014
Amount
xxx
(xxx)
xxx
xxx
(xxx)
xxx
xxx
xxx
18
ENTITY NAME
DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND)
AS OF DECEMBER 31, 2014
Investments in GOCCs
Investments in GOCCs
Allowance for Impairment - Investments in GOCCs
Net Value - Investments in GOCCs
Investments in Joint Venture
Investments in Joint Venture
Allowance for Impairment - Investments in Joint Venture
Net Value - Investments in Joint Venture
Amount
xxx
xxx
xxx
xxx
xxx
xxx
(xxx)
xxx
X)0(
Sinking Fund
xxx
Investment Property
Land and Buildings
Investment Property, Land
Accumulated Impairment Losses - Investment Property, Land
Net Value
Investment Property, Buildings
Accumulated Depreciation - Investment Property, Buildings
Accumulated Impairment Losses - Investment Property, Buildings
Net Value
Property, Plant and Equipment
Land
Land
Accumulated Impairment Loss
Net Value
Land Improvements
Land Improvements, Aquaculture Structures
Accumulated Depreciation - Land Improvements, Aquaculture Structures
Accumulated Impairment Losses - Land Improvements, Aquaculture Structures
Net Value
Land Improvements, Reforestation Projects
Accumulated Impairment Losses - Land Improvements, Reforestation Projects
Net Value
Other Land Improvements
Accumulated Depreciation - Other Land Improvements
Accumulated Impairment Losses - Other Land Improvements
Net Value
xxx
xxx
(xxx)
(xxx)
xxx
Infrastructure Assets
Road Networks
Accumulated Depreciation - Road Networks
Accumulated Impairment Losses - Road Networks
Net Value
19
ENTITY NAME
DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND)
AS OF DECEMBER 31, 2014
Amount
xxx
(xxx)
(xxx)
xxx
xxx
(xxx)
(xxx)
xxx
xxx
(xxx)
(xxx)
xxx
xxx
(xxx)
(xxx)
xxx
xxx
(xxx)
(xxx)
xxx
xxx
(xxx)
(xxx)
xxx
xxx
(xxx)
(xxx)
xxx
xxx
(xxx)
(xxx)
xxx
xxx
(xxx)
(xxx)
xxx
xxx
Buildings and Other Structures
txxx
Buildings
(xxx)
Accumulated Depreciation - Buildings
(xxx)
Accumulated Impairment Losses - Buildings
xxx
Net Value
xxx
School Buildings
(xxx)
Accumulated Depreciation - School Buildings
(xxx)
Accumulated Impairment Losses - School Buildings
xxx
Net Value
20
ENTITY NAME
DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND)
AS OF DECEMBER 31, 2014
21
Amount
xxx
(xxx)
(xxx)
xxx
xxx
(xxx)
(xxx)
xxx
xxx
(xxx)
(xxx)
xxx
xxx
(xxx)
(xxx)
xxx
xxx
(xxx)
(xxx)
xxx
xxx
xxx
(xxx)
(xxx)
xxx
xxx
(xxx)
(xxx)
xxx
xxx
(xxx)
(xxx)
xxx
xxx
(xxx)
(xxx)
xxx
xxx
(xxx)
(xxx)
xxx
xxx
(xxx)
(xxx)
xxx
ENTITY NAME
DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND)
AS OF DECEMBER 31, 2014
Communication Equipment
Accumulated Depreciation - Communication Equipment
Accumulated Impairment Losses - Communication Equipment
Net Value
Construction and Heavy Equipment
Accumulated Depreciation - Construction and Heavy Equipment
Accumulated Impairment Losses - Construction and Heavy Equipment
Net Value
Disaster Response and Rescue Equipment
Accumulated Depreciation - Disaster Response and Rescue Equipment
Accumulated Impairment Losses - Disaster Response and Rescue Equipment
Net Value
Military, Police and Security Equipment
Accumulated Depreciation - Military, Police and Security Equipment
Accumulated Impairment Losses - Military, Police and Security Equipment
Net Value
Medical Equipment
Accumulated Depreciation - Medical Equipment
Accumulated Impairment Losses - Medical Equipment
Net Value
Printing Equipment
Accumulated Depreciation - Printing Equipment
Accumulated Impairment Losses - Printing Equipment
Net Value
Sports Equipment
Accumulated Depreciation - Sports Es ,Ire 1 -nt
euipment
Accumulated Impairment Losses - Spo
Net Value
Technical and Scientific Equipment
Accumulated Depreciation - Technical and Scientific Equipment
Accumulated Impairment Losses - Technical and Scientific Equipment
Net Value
Other Machinery and Equipment
Accumulated Depreciation - Other Machinery and Equipment
Accumulated Impairment Losses - Other Machinery' and Equipment
Net Value
Amount
xxx
(xxx)
(xxx)
xxx
xxx
(xxx)
(xxx)
xxx
xxx
(xxx)
(xxx)
xxx
xxx
(xxx)
(xxx)
xxx
xxx
(xxx)
(xxx)
xxx
xxx
(xxx)
(xxx)
xxx
xxx
(xxx)
(xxx)
xxx
xxx
(xxx)
(xxx)
xxx
xxx
(xxx)
(xxx)
xxx
xxx
xxx
(xxx)
(xxx)
xxx
xxx
(xxx)
(xxx)
xxx
Transportation Equipment
Motor Vehicles
Accumulated Depreciation - Motor Vehicles
Accumulated Impairment Losses - Motor Vehicles
Net Value
Trains
Accumulated Depreciation - Trains
Accumulated Impairment Losses - Trains
Net Value
22
ENTITY NAME
DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND)
AS OF DECEMBER 31, 2014
Amount
xxx
(xxx)
(xxx)
xxx
xxx
(xxx)
(xxx)
xxx
xxx
(xxx)
(xxx)
xxx
xxx
xxx
xxx
(xxx)
xxx
xxx
(xxx)
23
(xxx)
xxx
xxx
(xxx)
(xxx)
xxx
xxx
(xxx)
(xxx)
xxx
xxx
(xxx)
(xxx)
xxx
(xxx)
xxx
ENTITY NAME
DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND)
AS OF DECEMBER 31, 2014
Amount
xxx
(xxx)
(xxx)
xxx
xxx
(xxx)
(xxx)
xxx
xxx
xxx
xxx
xxx
xxx
xxx
Heritage Assets
Historical Buildings
Accumulated Depreciation - Historical Buildings
Accumulated Impairment Losses - Historical Buildings
Net Value
Works of Arts and Archeological Specimens
Accumulated Depreciation - Works of Arts and Archeological Specimens
Accumulated Impairment Losses - Works of Arts and Archeological Specimens
Net Value
Other Heritage Assets
ets
Accumulated Depreciation - Other Herita
Accumulated Impairment Losses - Otherririge Assets
Net Value
xxx
xxx
(xxx)
(xxx)
xxx
xxx
(xxx)
(xxx)
xxx
xxx
(xxx)
(xxx)
xxx
xxx
xxx
(xxx)
(xxx)
xxx
xxx
(xxx)
(xxx)
xxx
xxx
(xxx)
(xxx)
xxx
xxx
(xxx)
(xxx)
xxx
24
ENTITY NAME
DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND)
AS OF DECEMBER 31, 2014
25
Amount
xxx
(xxx)
(xxx)
xxx
xxx
(xxx)
(xxx)
xxx
xxx
(xxx)
(xxx)
xxx
xxx
(xxx)
(xxx)
xxx
xxx
(xxx)
(xxx)
xxx
xxx
(xxx)
(xxx)
xxx
xxx
xxx
(xxx)
(xxx)
xxx
xxx
(xxx)
(xxx)
xxx
ENTITY NAME
DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND)
AS OF DECEMBER 31, 2014
Aquaculture
Accumulated Impairment Losses - Aquaculture
Net Value
Other Bearer Biological Assets
Accumulated Impairment Losses - Other Bearer Biological Assets
Net Value
Consumable Biological Assets
Livestock Held for Consumption/Sale/Distribution
Accumulated Impairment Losses - Livestock Held for Consumption/Sale/Distribution
Net Value
Trees, Plants and Crops Held for Consumption/Sale/Distribution
Accumulated Impairment Losses - Trees, Plants and Crops Held for Consumption/Sale/Distribution
Net Value
Agricultural Produce Held for Consumption/Sale/Distribution
Accumulated Impairment Losses - Agricultural Produce Held for Consumption/Sale/Distribution
Net Value
Aquaculture
Accumulated Impairment Losses - Aquaculture
Net Value
Other Consumable Biological Assets
Accumulated Impairment Losses - Other Consumable Biological Assets
Net Value
Amount
xxx
(xxx)
xxx
xxx
xxx
xxx
xxx
xxx
(xxx)
xxx
xxx
(xxx)
xxx
xxx
(xxx)
xxx
xxx
(xxx)
xxx
xxx
(xxx)
xxx
Intangible Assets
Intangible Assets
Patents/Copyrights
Accumulated Amortization - Patents/Copyrights
Net Value
Computer Software
ftware
Accumulated Amortization - Com
Net Value
Other Intangible Assets
Accumulated Amortization - Other Intangible Assets
Net Value
xxx
xxx
xxx
(xxx)
xxx
xxx
(xxx)
xxx
xxx
(xxx)
xxx
xxx
xxx
(xxx)
xxx
xxx
(xxx)
xxx
xxx
(xxx)
xxx
26
ENTITY NAME
DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND)
AS OF DECEMBER 31, 2014
Confiscated Property/Assets
Accumulated Impairment Losses - Confiscated Property/Assets
Net Value
Abandoned/Surrendered Property/Assets
Accumulated Impairment Losses - Abandoned/Surrendered Property/Assets
Net Value
Other Assets
Accumulated Impairment Losses - Other Assets
Net Value
Amount
xxx
(xxx)
xxx
xxx
(xxx)
xxx
xxx
(xxx)
xxx
Prepayments
Advances to Contractors
Prepaid Rent
Prepaid Registration
Prepaid Interest
Prepaid Insurance
Other Prepayments
Deposits
Deposit on Letters of Credit
Guaranty Deposits
Other Deposits
Total Non-Current Assets
TOTAL ASSETS
LIABILITIES AND NET ASSETS/EQUITY
Liabilities
Current Liabilities
xxx
Financial Liabilities
xxx
Payables
Accounts Payable
Due to Officers and Employees
Internal Revenue Allotment Payable
Notes Payable
Interest Payable
Operating Lease Payable
Finance Lease Payable
Awards and Rewards Payable
Service Concession Arrangements Payable
27
ENTITY NAME
DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND)
AS OF DECEMBER 31, 2014
Amount
xxx
xxx
xxx
xxx
xxx
xxx
(xxx)
xxx
xxx
xxx
Bills/Bonds/Loans Payable
Treasury Bills Payable
Bonds Payable - Domestic
Discount on Bonds Payable - Domestic
Premium on Bonds Payable - Domestic
Bonds Payable - Foreign
Discount on Bonds Payable - Foreign
Premium on Bonds Payable - Foreign
Loans Payable - Domestic
Loans Payable - Foreign
Trust Liabilities
Bail Bonds Payable
Guaranty/Security Deposits Payable
Customers' Deposits Payable
xxx
xxx
xxx
xxx
Other Payables
xxx
Inter-Agency Payables
Due to BIR
Due to GSIS
Due to Pag-IBIG
Due to PhilHealth
Due to NGAs
Due to GOCCs
Due to LGUs
Due to Joint Venture
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
Infra-Agency Payables
Due to Central Office
Due to Bureaus
Due to Regional Offices
Due to Operating Units
xxx
xxx
xxx
xxx
xxx
Trust Liabilities
Trust Liabilities
Trust Liabilities - Disaster Risk Reduction and Management Fund
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
Provisions
Pension Benefits Payable
Leave Benefits Payable
Retirement Gratuity Payable
Other Provisions
xxx
xxx
xxx
xxx
xxx
28
ENTITY NAME
DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND)
AS OF DECEMBER 31, 2014
Amount
Other Payables
xxx
xxx
29
ENTITY NAME
DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND)
AS OF DECEMBER 31, 2014
Amount
xxx
xxx
xxx
xxx
xxx
Provisions
Pension Benefits Payable
Leave Benefits Payable
Retirement Gratuity Payable
Other Provisions
Other Payables
XXX
XXX
Total Liabilities
XXX
Net Assets/Equity
Equity
Accumulated Surplus/(Deficit)
XXX
XXX
XXX
XXX
30
Annex B
(NAME OF THE ENTITY)
STATEMENT OF FINANCIAL PERFORMANCE
(ALL FUNDS OR NAME OF FUND)
For theYear Ended December 31, 2014
Revenue
Tax Revenue
Service and Business Income
Shares, Grants and Donations
Gains
Note
Amount
29
30
31
39
xxx
xxx
xxx
xxx
xxx
Total Revenue
Less: Current Operating Expenses
Personnel Services
Maintenance and Other Operating Expenses
Financial Expenses
Direct Costs
Non-Cash Expenses
32
33
34
35
36
xxx
xxx
xxx
xxx
xxx
xxx
xxx
rations
37
38
39
40
xxx
xxx
xxx
(xxx)
xxx
31
Annex B1
ENTITY NAME
DETAILED STATEMENT OF FINANCIAL PERFORMANCE
(ALL FUNDS OR NAME OF FUND)
FOR THE YEAR ENDED DECEMBER 31, 2014
Amount
Revenue
Tax Revenue
Tax Revenue - Individual and Corporation
Income Tax
Professional Tax
Travel Tax
Immigration Tax
Tax Revenue - Property
Estate Tax
Donors Tax
Capital Gains Tax
Tax Revenue - Goods and Services
Import Duties
Excise Tax
Business Tax
Tax on Sand, Gravel and Other Quarry Products
Tax on Delivery Vans and Trucks
Tax Revenue - Others
Documentary Stamp Tax
Motor Vehicles Users' Charge
Other Taxes
Tax Revenue - Fines and Pen
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
Property Taxes
xxx
xxx
xxx
Other Taxes
Total Tax Revenue
xxx
XXX
Business Income
32
Annex B1
School Fees
Affiliation Fees
Examination Fees
Seminar/Training Fees
Rent/Lease Income
Communication Network Fees
Transportation System Fees
Road Network Fees
Waterworks System Fees
Power Supply System Fees
Seaport System Fees
Landing and Parking Fees
Income from Hostels/Dormitories and Other Like Facilities
Slaughterhouse Operation
Income from Printing and Publication
Sales Revenue
Less: Sales Discounts
Net Sales
Hospital Fees
Guarantee Income
Fidelity Insurance Income
Dividend Income
Interest Income
Share in the Profit of Joint Venture
Fines and Penalties - Business Income
Service Concession Revenue
Other Business Income
xxx
xxx
xxx
xxx
xxx
xxx
Total Gains
xxx
xxx
Total Revenue
33
Annex 81
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
Pag-IBIG Contributions
Pag-IBIG Contributions
PhilHealth Contributions
Employees Compensation Insurance Premiums
xxx
xxx
xxx
xxx
xxx
xxx
34
Annex B1
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
Communication Expenses
Postage and Courier Services
.
Telephone Expenses
Internet Subscription Expe
Cable, Satellite, Telegraph and Radio Expenses
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
35
xxx
Annex B1
Professional Services
Legal Services
Auditing Services
Consultancy Services
Other Professional Services
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
Insurance Expenses
xxx
xxx
xxx
xxx
xxx
Representation Expenses
xxx
xxx
Rent/Lease Expenses
Membership Dues and Contributions to Organizations
xxx
Subscription Expenses
xxx
Donations
Litigation/Acquired Assets Expenses
xxx
xxx
xxx
xxx
xxx
xxx
Financial Expenses
Financial Expenses
xxx
36
Annex B1
Interest Expenses
Guarantee Fees
Bank Charges
Commitment Fees
Other Financial Charges
Total Financial Expenses
xxx
Non-Cash Expenses
Depreciation
Depreciation - Investment Property
Depreciation - Land Improvements
Depreciation - Infrastructure Assets
Depreciation - Buildings and Other Structures
Depreciation - Machinery and Equipment
Depreciation - Transportation Equipment
Depreciation - Furniture, Fixtures and Books
Depreciation - Leased Assets
Depreciation - Leased Assets Improvements
Depreciation - Heritage Assets
Depreciation - Service Concession Assets
Depreciation - Other Property, Plant and Equipment
Total Depreciation
Amortization
Amortization - Intangible Assets
Impairment Loss
o Maturity
Impairment Loss - Financial Assets
Impairment Loss - Loans and Receivab es
Impairment Loss - Lease Receivables
Impairment Loss - Investments in GOCCs
Impairment Loss - Investments in Joint Venture
Impairment Loss - Other Receivables
Impairment Loss - Inventories
Impairment Loss - Investment Property
Impairment Loss - Property, Plant and Equipment
Impairment Loss - Biological Assets
Impairment Loss - Intangible Assets
Impairment Loss - Investments in Associates
Impairment Loss - Other Assets
xxx
xxx
xxx
37
Annex 81
Financial Assistance/Subsidy from NGAs, LGUs, GOCCs
Subsidy from National Government
Subsidy from other NGAs
Assistance from Local Government Units
Assistance from Government-Owned and/or Controlled Corporations
Subsidy from Other Funds
Total Financial Assistance/Subsidy from NGAs, LGUs, GOCCs
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
XXX
xxx
Other Gains
xxx
xxx
xxx
xxx
xxx
xxx
Total Gains
xxx
Losses
Loss on Foreign Exchange (FOREX)
Loss on Sale of Investments
Loss on Sale of Investment Property
Loss on Sale of Property, Plant and Equipment
Loss on Sale of Intangible Assets
Loss on Sale of Assets
Loss of Assets
Loss on Guaranty
Other Losses
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
Total Losses
XXX
38
Annex C
Note
Amount
Cash Inflows
Receipt of Notice of Cash Allocation
Collection of Income/Revenues
Receipt of Assistance and Subsidy from Other NGAs, LGUs and GOCCs
Collection of Receivables
Receipt of Inter-Agency Fund Transfers
Receipt of Intra-Agency Fund Transfers
Trust Receipts
Other Receipts
Adjustments
Total Cash Inflows
29
30
31
32
33
34
35
36
37
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
Cash Outflows
Replenishment of Negotiated MDS Checks (for BTr)
Remittance to National Treasury
Payment ofExpenses
Purchase of Inventories
Purchase of Consumable Biological Ass s
Grant of Cash Advances
Prepayments
Refund of Deposits
Payment of Accounts Payable
Remittance of Personnel Benefit Contributions and Mandatory Deductions
Grant of Financial Assistance/Subsidy
Release of Inter-Agency Fund Transfers
Release of Intra-Agency Fund Transfers
Other Disbursements
Reversal of Unutilized NCA
Adjustments
Total Cash Outflows
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
Cash Inflows
Proceeds from Sale of Investment Property
Proceeds from Sale/Disposal of Property, Plant and Equipment
Sale of Investments
Receipt of Cash Dividends
Proceeds from Matured/Return of Investments
Collection of Long-Term Loans
Proceeds from Sale of Other Assets
Total Cash Inflows
39
54
55
56
57
58
59
60
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
Cash Outflows
Purchase/Construction of Investment Property
Purchase/Construction of Property, Plant and Equipment
Investments
Purchase of Bearer Biological Assets
Purchase of Intangible Assets
Grant of Loans
Total Cash Outflows
61
62
63
64
65
66
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
67
68
xxx
Cash Outflows
Payment of Long-Term Liabilities
Redemption of Bills/Bonds Issued
Payment of Interest Expense (BTR/NG Debt)
Total Cash Outflows
Net Cash Provided by (Used in) Financing Activities
Increase (Decrease) in Cash and Cash Equivalents
Effects of Exchange Rate Changes on Cash and Cash Equivalents
Cash and Cash Equivalents, January 1, 2014
Cash and Cash Equivalents, December 31, 2014
40
Annex C1
(NAME OF THE ENTITY)
STATEMENT OF CASH FLOWS
(ALL FUNDS OR NAME OF FUND)
FOR THE YEAR ENDED DECEMBER 31, 2014
Amount
Cash Flows From Operating Activities
Cash Inflows
Receipt of Notice of Cash Allocation
Receipt of Notice of Cash Allocation
Receipt of Notice of Transfer of Cash Allocation
Receipt of NCA for Trust and other receipts
Receipt of Working Fund for Foreign-Assisted Projects
xxx
xxx
xxx
XXX
xxx
Collection of Income/Revenues
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
Collection of Receivables
Collection of loans and receivables
Collection of lease receivables
Collection of receivable from audit disallowances
Collection of other receivables
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
Trust Receipts
Receipt of Disaster Risk Reduction and Management Fund
Receipt of bail bonds
Receipt of guaranty/security deposits
Receipt of customers' deposits
Collection of other trust receipts
xxx
xxx
xxx
xxx
xxx
xxx
Other Receipts
Advance collection of income
Receipt of deposits on Letter of Credits
Receipt of refund of guaranty deposits
Receipt of payment for liquidated damages
Unused Petty Cash Fund
Other deferred credits
Refund of overpayment of Personnel Services
Refund of overpayment of Maintenance and Other Operating Expenses
Receipt of refund of cash advances
Proceeds from terminated treasury bills
Collection from trust receipts from entities other than NGAs/LGUs/GOCCs
Other miscellaneous receipts
Adjustments
Restoration of cash for cancelled/lost/stale checks/ADA
Restoration of cash for unreleased checks
Other adjustments - Inflow
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
Cash Outflows
Replenishment of Negotiated MDS Checks (for BTr)
xxx
xxx
Payment of Expenses
Payment of personnel services
Payment of maintenance and other operating expenses
Payment of financial expenses
Payment of expenses pertaining to/incurred in the prior years
Liquidation of prior year's cash advances
xxx
xxx
xxx
xxx
xxx
xxx
Purchase of Inventories
Purchase of inventories for sale
Purchase of inventories for distribution
Purchase of inventory held for consumption
Purchase of raw materials inventory
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
Refund of Deposits
Payment of deposits on letter o
Payment of guaranty deposits
Payment of other deposits
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
Other Disbursements
Refund of excess income
xxx
xxx
42
XXX
XXX
XXX
XXX
XXX
XXX
XXX
Adjustments
Reversion/Return of unused NCA
Adjustment for dishonored checks
Adjustment for cash shortage
Reversing entry for unreleased checks in previous year
Other adjustments - Outflow
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
Cash Inflows
Proceeds from Sale of Investment Property
XXX
XXX
Sale of Investments
Proceeds from sale of stocks/bonds/marketable securities
Sale of investment in joint venture
Sale of investment in associates
Sale of other investments
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
OCC/GFI
XXX
XXX
XXX
XXX
Cash Outflows
Purchase/Construction of Investment Property
XXX
XXX
43
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
Investments
Investment in stocks/bonds/marketable securities
Investment in GOCC/GFI
Investment in joint venture
Investment in associates
Other long-term investments
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
Grant of Loans
Release of funds for sub-loans
Grant of loans
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
44
Annex D
Note
Accumulated
Surplus/
(Deficit)
xxx
73
(xxx)
74
(xxx)
Other Adjustments
75
xxx
xxx
Restated balance
Changes in Net Assets/Equity for the Calendar Year
Adjustment of net revenue recognized directly in net assets/equity 1
76
xxx
xxx
77
Others 2
Balance at December 31, 2014
xxx
xxx
XXX
*1 - Net revenue deposited with the National Treasury (revenue including constructive receipt of income by DFA
and income of BIR remitted by agencies thru TRA)
*2 - Direct adjustments to Net Assets/Equity which are not revenue or expense (e.g. transfer of PPE from one
of the agency to another directly charged to Accumulated Surplus/(Deficit))
45
Annex E
Particulars
Actual
Amounts on
Comparable
Basis
Difference
Final Budget
and Actual
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
)0(X
XXX
XXX
XXX
)0(X
XXX
XXX
XXX
XXX
xxx
xxx
xxx
xxx
xxx
xxx
XXX
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
Budgeted Amount
Note
Original
RECEIPTS
Tax Revenue
Services and Business Income
Assistance and Subsidy
Shares, Grants and Donations
Gains
Other Non-Operating Income
Other Non-Operating Receipts
Loan Proceeds
Refund of Petty Cash and Advances
Others
xxx
xxx
xxx
xxx
xxx
xxx
Total Receipts
PAYMENTS
Personnel Services
Maintenance and Other Operating Expenses
Capital Outlay
Financial Expenses
Other Disbursements
Loan Repayment
Remittance to National Treasury
Others
3.15
3.15
3.15
3.15
3.15
I
3.15
3.15
3.15
Total Payments
NET RECEIPTS/PAYMENTS
Final
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
)0(X
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
)0(X
xxx
xxx
xxx
>30(
xxx
xxx
xxx
xxx
XXX
XXX
XXX
XXX
Certified Correct:
Certified Correct:
46
Annex r
No.
Date:
Agency
Fund:
Payee
Office
Address
MFO/PAP
Particulars
Responsibility Center
1.1ACS Code/
Expenditure
Amount
Total
Certified:
Charges to appropriationralloment
B.
Signature
Signature
Printed Name.
Printed Name'
Position
Position
Head, Requesting Office/Authorized
.
Representative
Date
STATUS OF OBLIGATION
C.
Amount
Reference
Date
1/13
1/22
1/28
1/31
Particulars
Obligation
Receipt of ITC Equipt
Payment
Remittance of Wtax
Obligation
U
No.
ORS/JEWRCRADAI
Payment
50,000
(50,000)
50,000
Totals
50,000
47
Due and
Demandable
44,000
50,000
(44,000)
6,000
(6.000)
50,000
Year
2.
3.
48
Annex G
Na
Datei
Fund:
Payee
Office
Address
MFO/PAP
Particulars
Responsibility Center
Amount
HAGS Code
Total
A.
Certified:
B.
Signature
Signature
Printed Name:
Printed Name:
Position
Position
Date
Date
STAT S OF OBLIGATION
C.
Amount
Reference
Date
1/13
1/22
1/28
1/31
Particulars
Utilization
Receipt of ITC Equipt
Payment
Remittance of Wtax
Utilization
BURS/JEV/RCI, et
HORS No.6-101-101-2014-01-0
JEV No.2014-01-012
RCI No. 2014-01-028
TRA No. 001
Payment
50,000
(50,000)
50,000
44,000
6,000
Totals
50,000
49
50,000
Due and
Demandable
50,000
(44,000)
(6,000)
Year
HA GS Funding Source
Code
Allotment Class
- Personnel Services
2 Maintenance & Other
Operating Expenses
3 - Financial Expenses
4 - Direct Costs
(manufacturing and
trading)
6 - Capital Outlays
4.
5.
6.
C.
D.
E.
Si)
---. -0 10
cu c
.
a
-0
c
11
0
C
'h
CU
CC
>
7:1
CP
=
C)
0
CP
.44.t
a4
ela
24
.4)
(7)
0
0.. 11
V
1
I
CD ti
L.) g
C,
C
II
..0
;. ---p: ,,,
CI = cil,
.<
,..
a -,e ci)
=
E,
u
CL
-a
du +.
u =
u
>c 1 4 g4. a
ci)
>
Ca
-4L- ct =
t
0
t
=(-) g4
e
U- ---,-a
= i- 48 ,-,
eu . =
C
C Ca = .71.1 +
11111111111111
t 16 ?) 3
U
,:i ..,
.--,
E ;
= ca
''' g
w
(/) ,
u T3
o
o(-)
Reference
REGISTRYOFREVENUEANDOTHERRECEIPTS
0)
C.1
= i...
C't H
-1-,
INSTRUCHONS
A. This form shall be accomplished as follows:
1. Agency - the name of the entity
2. Fund Cluster Code - the hind cluster code based on the Unified Accounts Code
Structure
01 Regular Agency Fund
02 Foreign Assisted Projects Fund
Funded / Domestic
Special Accounts
03 Grants Fund
Special Accounts - Foreign Assisted / Foreign
04 Grants Fund
05 Internally Generated Funds
06 Business Related Funds
07 Trust Receipts/Inter-Agency Transferred Funds
3. Sheet No. - sheet number which shall be one series for each year
4. Date-the date of recording
5. Reference the report number of the Report of Collections and Deposits, the
Cash Receipts Register, or the Journal Entry Voucher Number.
6. UACS Code - the object code provided in the -MACS Manual and in accordance
with the Revised Chart of Accounts
7. Estimated Revenue the amount of estimated revenue as reflected in the
approved budget/other relevant document of the entity
8. Revenue Collections the amount of collections received from revenue
transactions. In the case of collections for the General Fund, revenue
collection is further divided to tax and non-tax.
9. Non-Revenue Collections the amount of collections received from revenue
transactions and other receipts (example is refund from overpayment of
expenses)
10. Cumulative Revenue/Other Receipts the sum of the revenue collections and
non-revenue collections
r Cumulative Revenue and Other
11. Variance (Estimated Revenue
the difference between the estimated revenue over the actual
Receipts)
revenue collections and other receipts.
12. Remittance to 'far the amount of collections remitted to the Bureau of the
Treasury
13. Deposit with AGDB/AABs the amount of collections deposited with the
Authorized Government Depository Banks/Accredited Agent Banks
14. Cumulative Remittances and Deposits -- the sum of the remittances to the
Bureau of the Treasury and the deposits with AGDBs/AABs
15. Unremitted/ Undeposited Revenue and Other Receipts
the difference
between the total of the revenue collections and other receipt and the total
remittances to BIr and deposits with AGDB.
B. This Summary shall be kept by the Budget Unit for each of the fund clusters maintained
by the entity.
52
-a
L.)
LU
"0
U1
O
>-
're
"6
O E
tyl
Z u
Reference
Pt:wanlia
Estimated
Income Tax
Tax
Profess ional
> ?-
cal
0
LU
()
Lai
K
cc
W
Ire E z
L.L. UI
to to
""
CI
Immigration Tax
Registration Fees
(40201020)
Registration
Plates, Tags &
Sticker Fees
(40201030)
Clearance a nd
Franchising Fees
Certification
(40201050)
Fees (40201040)
(a)
1--
76
-5
cla C
al
uer
c0
...- o
e tt
IY
ai
15
(21
03
CO
-0 m
--.a.. co
0= =
... -E.
2. 2 c2
== 0=
=
0 re
0o0 =
o E
0,
oc
:- co
z
a CI
cl, 0
0 <
)
a))
Ct
.
0
E C.
'
Ca
03
re
7,,--
ire
cc .-
0
E
w _0
Refunds of
Overpayment of
Expenses
:P.
F6.
w
w
at
-a
Reference
cc
LLI
ra
K c z
LL (u
an (u
IA
()I ci
C-6 E -2
ca
CC Z u..
CD
of
a
Amin_ t tt
2.
UACS manual
Sheet
No. sheet number which shall be one series for each year
3.
Datethe
date of recording
4.
Reference
the number of the source documents such as the approved
5.
budget/other document, number of the KCDs, the CRReg, or the
6. Estimated Revenue the estimated revenue per approved budget/other
doucment of the entity
7. Revenue Collections the amount of collections received from revenue
transactions by account. In the case of collections for the Regular
Agency/Foreign Assisted Projects Fund, revenue collections are classified as
follows:
Tax Revenue Collections includes income tax, professional tax, travel
tax, immigration tax.
Non-Tax Revenue Collections includes permit fees, registration fees,
registration plates, lags and sticker lees, clearance and certification
fees, franchising fees.
Non-Revenue
Collections the amount of collections other than the collections
8.
received from revenue transactions (example is refund from overpayment of
9.
expenses) by account.
Cumulative Revenue/Other Receipts the sum of the revenue collections and
non-revenue collections u
collections remitted to the BTr
I 0. Remittance to BTr the amour
amount of collections deposited with the
I I. Deposit with AGDB/AABs
AGITBs/(AABs
12. Cumulative Remittances and Depositsthe sum of the remittances to the 1311
and the deposits with AGDI3s/AABs
13. Unremitted/ Undeposited Revenue and Other Receipts the difference
between the total of the revenue collections/other receipt and the total
remittances to BTr and deposits with AGDI-3.
B.
Blank columns are intended for collections other than the collection that columns were
specifically provided.
C [his shall be maintained by the Budget Unit of the entity for the following fund clusters:
1. Regular Agency Fund
2. Foreign Assisted Projects Fund
56
0
0
Permit Fees
(40201010)
at
at
Registration
Fees
go201020)
co)
>
Et o 115
LL C =
w
cr)
>=
H
a)
_ a,
PY z
E E
Franchising
Fees
'
(40201050)
Share from
National
Wealth
(40401010)
Income from 1
Grants and
Donations in
Cash
(40402010)
Revenue Collections
Refunds of
Overpayment
ofExpenses
Non-Revenue CollecttonslOther
Receipts ( b)
2c
7..
t ,fe
00
F, a
=ce
LC
V;
Ina
2T,
r
agE
V LL' -E
0,
. c. 0 :9
A'
a <
r: C
P II i,
E E.
.?e?
--
,
t
,>
we
cc
n a
in W
ill
ii
C
g
1 r.
=E .
ce ,
3
I-
ri<
..._
INSTRIK :TIONS
A This form shall be accomplished as follows:
1. Name of Agency the name of the department/agency/bureau/entity
2. Name of Fund Cluster and Codethe name and code of the fund cluster based
on the VACS
Sheet
No. sheet number which shall he one series for each year
3.
Datethe
date of recording
4.
Referencethe
number of the I2CD, the CRReg, or the JEV.
5.
Estimated
Revenue
the amount of estimated revenue per approved
6.
budget/document of the entity
7. Revenue Collections the amount of collections received from revenue
transactions. Permit Fees, Registration Fees, Franchising Fees, Share from
National Wealth, Income from Grants and Donations in Cash, Interest
Income are examples of revenue collected by an entity under the Special
Account in the General Fund.
Non-Revenue
Collections the amount of collections other than the collections
8.
received from revenue transactions (example is refund from overpayment of
expenses)
9. Cumulative Revenue/Other Receipts the sum of the revenue collections and
non-revenue collections. It is computed as Column (a) plus Column (b).
10. Remittance to BTr the amount of collections remitted to the BTr
the 1amount of collections deposited with the
11. Deposit with AGDB/AABs
AGDI3s/AABs
Cumulative
Remittances andre tsits the sum of the remittances to the BTr
12.
and the deposits with AGDI3s/AABs
B. Blank columns are intended for collections other than the collection that columns were
specifically provided.
C. This shall be maintained by the Budget Unit of the entity for t h e following fund clusters:
1. Special Accounts - Locally Funded/Domestic Grants Fund
1 Special Accounts - Foreign Assisted/Foreign Grants Fund
58
Permit Fees
(40201010)
School
Fees
(40202010)
Seminar and
Training Fees
(40202040)
Revenue Collections
7' w E :a.'
wE ..,2. 5' 6 2'a
7 ii;
c'
r3
car;
02
17, . E
>w re
t a ceZ
1I
in re
ce
f'
s
td
0, CC
-6"
ce
ll
aA
i E Fa
s' 8 21
s
Annex Hi
60
re -ig In
0 :- = al
Ea 11 43
2 t'', 0 Cai
= E o ce
7 = (...)
In
co
.-.,
0 0
4-.
c
cu nI 0
r i?
Et -0 (,
.
0 c2
g
-C
__
5 01
7
( , ,, -22.
0 '''''
0_ <C
0
0
0
a)
0
M I a
V in
E
a,
GY
In
D. ea
co
-0
0 co
_
0 .... C
0 .....
C
co 0 0 2
ca E c 1-- 1.5
C//
=
@, 17;
.....co
" a
_
> TD
> IA
vr
i= o 0
To
O
1-
co
a
LL
a
LL
LL
w
Collections /Rece ipts
LL
co
>-
-=
0
0w
o
=
17 -j
2 at
o C.)
=0
0
0
w
H
z
0w
(a)<
0
2
w
la
a>
Et a
co
0
E2
21
......
en i-- o
it
LLI
LL
t,
>cc -rd Z
cc tr.
`;',
Reference
ce
0
rel
0
Annex 1-1L
62
Personnel
Services (PS)
a.
a
s
a-
0-
a,
(5
E
w m
Maintenance and
Other Operating
Expenses
(MOOS)
Financia l
Expenses (FE)
App ropriations
Cap ital Outlays
(CO)
Personnel
Services (PS)
Maintenance a nd
Other Operating
Expenses
(MODE(
Financia l
Expenses (FE)
Adjustment's on Appropriation s
Capita l Outlays
(CO)
0 2
< a
ti
a.
a
a
a
IL
00
FIr
0
c[
a
w
0
cC
a 2
0
u_
Or
Sii
o
-J 0
9)
(
8)
(
)
7
(
(6)
-i--,_
4)
(
(7)
:
tisk{
2)
(
'11
09
0
21
"2
t, 2 :,e,
! it
-i
''te,0,
Co
a
".
u,
i2
c 7,
O
qU
U'
O
a-0
Allotments
CI
tz
2o
0 s
ri....
E'
iS-,
2,
CO
I-6 4a
0
T. P-
AdjustedAppropriations
- t!
o
LI,
iEi
l
(0
.
23
CL
a
a
a
6
a
CO
ti
ce
n
zt
2 26
-CC
(0
a)
a_
0
ce
a_
2
'2,
ce
>- <
;11"45.,
.el
Reference
re
K
<
'Li
C[C' d
0
re
(27)
(28)
(FE)
Expenses
Financial
(29)
Maintenance and
Other Op erating
Expenses (14 000)
(32)
Personnel Services
(PS)
(31.
(34)
Financial Expenses
(FE)
(33)
(25)
Maintenance an d
Other Op erating
Expenses ( MODE)
1.
(PS)
Personnel Services
Adjusted Allotment's
i2
e
re a
..5
i2
r
1-
a<
IL
42
Annex I
66
C
C
Unobligate
Obligationsd
Allotments
ct
_J
FN
Serial Number
N. 2
Disbursements
(0
Date
0E
)- :et
z
w
5
0
_J
m
Allotments
UACSObject
Code/
Expenditure
Fund Cluster
`
O
LL
Reference
N
Z
O
F. co
Name of Agency
Due a nd
Demanda ble
UnpaidObligations
a)
....0e
Annex J
4. Sheet No. sheet number which shall be one series per year
5. Date the date of recording
6. Reference Date the date of the reference document
7. Reference Serial Number- the number of the General Appropriations Act
(GAA)/General Allotment Release Order (GARO)/Special Allotment Release
Order (SARO)/Obligation Request and Status (ORS)/Reports of Checks Issued
(RCI)/Report of Advice to Debit Account Issued (RADAI)/ Tax Remittance
Advice (TRA)/Journal Entry Voucher (JEV)/ Notice of Obligation Request and
Status Adjustment (NORSA) with the original ORS number adjusted
8. UACS Object Code/Expenditures the expenditure code based on the UACS
9. Allotments amount of allotment received based on the General Appropriations Act
(GAA)/General Allotment Release r er (GARO)/Special Allotment Release
e (IRA), etc. including adjustments on
Order (SARO)/Tax Remittance
allotments based on SARO, and oth r obligational authorities. The amount herein
should always tally with the corresponding allotment in the RA PAL.
10. Obligations amount of obligation incurred based on the approved Obligation
Request and Status (ORS) and adjustments based on Notice of Obligation Request
and Status Adjustment (NORSA) supported by pertinent documents
I 1 . Unobligated Allotments balance of available allotment that can still be obligated
(Allotments less Obligations)
12. Disbursements actual amounts paid based on RCI/RADAI/TRA/JEV including
adjustments thereto supporting by pertinent documents
13. Unpaid Obligations Due and Demandable - balance of obligation with delivered
goods and services but not yet paid (Payable less Disbursement)
14. Unpaid Obligations - Not Yet Due and Demandable the amount of obligations
without delivered goods and services (Obligations less Payable)
B. This Registry shall be maintained by the Budget Unit of each entity.
C. The RAOD shall be maintained by fund cluster, by Major Final Output (MFO) or
Program/Activity/Project (PAP), and by allotment class.
D. Separate Registry shall be maintained for Overdraft/Obligations Incurred in Excess of
Allotment and for continuing appropriations (unreleased and unobligated allotments).
68
V.
Serial Number
0
U
C
Date
UACS Object
Code/
Expenditure
Budgeted Amount
Name of Agency
Unutilized
BudgetedAmount
=
0
0
Due and
Demanda ble
Unpa id Utilization
Annex K
2.
Fund Chaster the fund cluster code based on the Unified Accounts Code
Structure
03 - Special Accounts - Locally Funded / Domestic Grants Fund,
specifically for income collections of agencies constituted as special
accounts
05 - Internally Generated Funds
06 - Business Related Funds, and
07 - Trust Receipts/Inter-Agency Transferred Fund (IATF).
3. Sheet No. -- sheet number which shall be one series per year
4. Date the date of recording
5. Reference - Date - the date of the reference date
6. Reference Serial No. -- the serial number of the Budget Utilization
Request and Status (BURS)/Reports of Checks Issued (RCO/Report
of Advice to Debit Account (RADAI)/Tax Remittance Advice
(TRA)/Notice of Budget Utilization Request and Status Adjustment
(NBURSA)/Journal Entry Voucher (JEV)
7. -VACS Object code/Expenditure -- the expenditure code based on the
VACS Manual
the amount of approved budget and any
8. Budgeted Amount
supplemental/ additional budget as of a given date
9. Utilization the amount of utilized budget/commitment made based on the
approved BURS supported by pertinent documents
10. Unutilized Budgeted Amount t le amount of budget still available for
t less Utilization)
utilization (Budgeted Pad
nt paid based on the Reports of Checks
1 I Disbursement the actual
Issued and Journal Entry Vouchers
12. Unpaid Utilization Due and Demandable balance of budget
utilization with goods delivered and/or services rendered yet to be paid
(Payable less Disbursement)
13. Unpaid Utilization -- Not Yet Due and Demandable the amount of
budget utilization without goods delivered and/or services rendered
(Utilizations less Payable)
B. This Registry shall be maintained by the Budget Unit of each entity
C. The RUUD shall be maintained by fund cluster and by Major Final Output
(MFG) or Program/Activity/Project (PAP) and by budget classification.
D. Separate Registry shall be maintained for Overdraft/Utilizations Incurred in
Excess of Budgeted Amount.
rt.
70
Appendix A
Agency Letterhead
is
(Name of Department/Agency)
The management of
responsible for all information and representations contained in the accompanying Statement
and the related Statement of Financial
of Financial Position as of
Performance, Statement of Cash Flows, Statement of Comparison of Budget and Actual
Amounts, Statement of Changes in Net Assets/Equity and the Notes to Financial Statements for
the year then ended. The financial statements have been prepared in conformity with the
Philippine Public Sector Accounting Standards and generally accepted state accounting
principles, arid reflect amounts that are based on the best estimates and informed judgment of
management with an appropriate consideration to materiality.
In this regard, management maintains a system of accounting and reporting which provides for
the necessary internal controls to ensuretha transactions are properly authorized and
recorded, assets are safeguarded against
recognized.
Head of Agency/
Comptroller
Authorized Representative
Date Signed
Date Signed
71